Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Seeking grant of anticipatory bail - evasion of tax - illegal transportation - from the material collected by the prosecution , prima facie, it is not established that the applicant committed the offence under Sections 420, 467, 468, 471 read with Section 34 of I.P.C, the benefit of Section 438 of the Cr.P.C. extended to the applicant. - Bail granted - HC
Seeking grant of anticipatory bail - evasion of tax - illegal transportation - from the material collected by the prosecution , prima facie, it is not established that the applicant committed the offence under Sections 420, 467, 468, 471 read with Section 34 of I.P.C, the benefit of Section 438 of the Cr.P.C. extended to the applicant. - Bail granted - HC
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